According to the press statement released by the Ministry of Treasury and Finance on 07.02.2023; regarding the earthquake disaster that occurred in Kahramanmaraş on 06.02.2023, it has been decided to declare a state of force majeure in the provinces of Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye and Şanlıurfa, which were affected by the said earthquake.
In this context, it has been accepted that the taxpayers who have a tax liability record as of the date of the earthquake in the mentioned provinces are in a state of force majeure between the dates 06.02.2023 and 31.07.2023 (including these dates) in terms of their liabilities arising from the implementation of the tax laws.
During the force majeure period, the deadlines for submitting tax returns and statements have been extended until the end of 15August 2023, and the due dates for the taxes to accrue as per the said returns and statements have been extended until 31 August 2023.